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All Journal Indonesian Journal of Economics and Management Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies International Research Journal of Business Studies
Hermawan, Ancella A.
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD Kusumawati, Synthia Madya; Hermawan, Ancella A.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency) during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.
The Effect of Sustainability Performance on Corporate Financing Policy in Asean-5 Countries Suzandry, Tri Vita; Hermawan, Ancella A.
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5318

Abstract

This research empirically studied the effect of sustainability performance on financing policy, in five ASEAN countries. Sustainability performance disclosure activities are becoming increasingly crucial for businesses, including ASEAN countries. This study aimed to examine the impact of sustainability performance (ESG Scores) on debt-to-equity ratio (DER) as a proxy for corporate financing policy. This study used panel data analysis. This study obtained a sample of public companies listed on each exchange in ASEAN-5 (Indonesia, Philippines, Malaysia, Singapore, and Thailand) with a period of 2016 to 2021. The results showed that ESG had a negative substantial effect on the debt-to-equity ratios of ASEAN-5 enterprises, which means that companies with good ESG scores will rely more on equity than debt. The results of the study are expected to assist companies in continuing to improve sustainability performance and evaluating ESG performance to create the proper views and analyses to develop financing policy (capital structure) in ASEAN-5 enterprises.
Corruption, Country Governance And Firms’ Entry Mode: Evidence From Indonesia Dita, Paras; Hermawan, Ancella A.
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.1325

Abstract

Globalization and foreign direct investment (FDI) have made host country corruption a critical consideration for firms expanding internationally. This study investigates how perceived host country corruption influences the market entry mode choices of 207 Indonesian firms across 25 host countries between 2012-2022. Utilizing logistic regression analysis and grounded in transaction cost theory, we examine the likelihood of firms selecting joint ventures (JV) over wholly owned subsidiaries (WOS) in response to corruption risk. Results indicate that higher levels of perceived corruption in the host country significantly increase the probability of firms opting for JVs as a risk mitigation strategy. While strong country governance is often assumed to deter corruption, our findings suggest that it may not significantly reduce the perceived risk for firms entering foreign markets. This has important implications for policymakers seeking to attract foreign investment and for businesses developing strategies to navigate corrupt environments.
Building Integrity, Protecting The Environment: The Influence Of Anti Corruption Commitment On Corporate Environmental Management Performance In Southeast Asia Enggaringtyas, Lintang Putri; Hermawan, Ancella A.
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3791

Abstract

Environmental degradation poses a significant challenge globally, with Southeast Asia projected to face severe climate change impacts by 2050. This study investigates the influence of corporate anti-corruption commitment on environmental performance in ASEAN-5 countries (Indonesia, Singapore, Malaysia, Thailand, and the Philippines) from 2017-2022. Using data from 108 listed companies, the research examines how anti-corruption policies affect environmental management, measured by the Environmental Pillar Score (ES), and the moderating role of board independence. Regression methods are employed to test the relationships between the independent variable, anti-corruption commitment, and the dependent variable, environmental performance, as well as to evaluate the moderating effect of board independence. Findings reveal a positive and significant impact of anti-corruption commitment on environmental performance, underscoring the necessity for companies to balance stakeholder contributions and business operations. Anti-corruption measures foster transparency and compliance with environmental regulations, preventing illegal practices that harm both companies and economic growth. However, board independence does not significantly influence this relationship, potentially due to insufficient professional competence and ineffective environmental governance. The study suggests that while independent boards are crucial for accountability, their role in environmental sustainability needs enhancement through targeted training programs. This research highlights the importance of ethical corporate practices and robust governance frameworks in achieving sustainable business operations and environmental protection in Southeast Asia.
How Indonesian Accounting Education Providers Meet The Demand of The Industry Setyaningrum, Dyah; Muktiyanto, Ali; Hermawan, Ancella A.
International Research Journal of Business Studies Vol. 8 No. 1 (2015): April - July 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.1.1-11

Abstract

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university improvement. We employ quantitative methods to present descriptive analysis of different perceptions of stakeholders regarding university performance. The top early employment problem of the newly hires auditor is problems with orientation and adaptation with new working environment; technical competence and soft-skill problem. Although all respondent agree that university performed well in preparing graduates for the job market, but graduates still lacking in several factors (technical skills and soft-skills) that university need to overcome. Suggestions for university improvement in order to producing graduates required by the industry are: (1) incorporate internship as compulsory subjects; (2) partnership with public accounting firm in recruitment process; (3) practical training with real audit cases via seminar/workshop; (4) student-centered learning approach; and (5) regular updates of current audit practice to lecturer.
Co-Authors Dita, Paras Enggaringtyas, Lintang Putri Kusumawati, Synthia Madya Muktiyanto, Ali Suzandry, Tri Vita